scholarly journals PENGARUH PERSISTENSI LABA DAN LEVERAGE TERHADAP EARNING RESPONSE COEFFICIENT

Equity ◽  
2019 ◽  
Vol 19 (1) ◽  
pp. 25
Author(s):  
Jessica Jiley Gurusinga ◽  
Dahlia Br Pinem
Keyword(s):  
Food Industry ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Secondary Data ◽  
Sampling Technique ◽  
Market Analysis ◽  
Earnings Persistence ◽  
Manufacturing Companies ◽  
Significance Level ◽  
Response Coefficient

This study is to conducted to examine the effect of variable earning persistence and leverage toward earning response coefficient. This study used 15 manufacturing companies belonging goodand food industry are listed in the Indonesia Stock Exchange in 2011-2013. The sampling technique used in this research was purposive sampling, based on criteria, there are 35 companies and tested with multiple regression analysis. The type of data used is secondary data obtained from www.idx.co.id and yahoo.finance.com and hypothesis test using t-statistic and f-statistic with significance level of 5%. These results indicate that the effect is not significant earnings persistence and leverage significant effect. The resulted of examinations can be used as basic information for investors before do the injections. Based on this study it can be delivered to the investor Indonesia Stock Exchange (BEI) to pay attention to other factors in response to the earnings announcement on the company's stock market analysis.

scholarly journals PENGARUH PERSISTENSI LABA DAN LEVERAGE TERHADAP EARNING RESPONSE COEFFICIENT

Equity ◽  
2019 ◽  
Vol 19 (1) ◽  
pp. 25
Author(s):  
Jessica Jiley Gurusinga ◽  
Dahlia Br Pinem
Keyword(s):  
Food Industry ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Secondary Data ◽  
Sampling Technique ◽  
Market Analysis ◽  
Earnings Persistence ◽  
Manufacturing Companies ◽  
Significance Level ◽  
Response Coefficient

This study is to conducted to examine the effect of variable earning persistence and leverage toward earning response coefficient. This study used 15 manufacturing companies belonging goodand food industry are listed in the Indonesia Stock Exchange in 2011-2013. The sampling technique used in this research was purposive sampling, based on criteria, there are 35 companies and tested with multiple regression analysis. The type of data used is secondary data obtained from www.idx.co.id and yahoo.finance.com and hypothesis test using t-statistic and f-statistic with significance level of 5%. These results indicate that the effect is not significant earnings persistence and leverage significant effect. The resulted of examinations can be used as basic information for investors before do the injections. Based on this study it can be delivered to the investor Indonesia Stock Exchange (BEI) to pay attention to other factors in response to the earnings announcement on the company's stock market analysis.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI PERATAAN LABA

AJAR ◽  
2018 ◽  
Vol 1 (01) ◽  
pp. 44-72
Author(s):  
Theresia Dian
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Educational Background ◽  
Positive Influence ◽  
Income Smoothing ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Significance Level ◽  
Negative Effect

This study is an empirical research that aims to determine the effect of profitability, leverage, company size, CEO's gender, CEO's educational background and CEO's level of education against income smoothing practice. The population in this study are all manufacturing companies that have been going public and listed on the Indonesia Stock Exchange (BEI) in 2014-2016. Sampling technique conducted by the author is to use purposive sampling. This study uses secondary data derived from company financial statements, company annual reports, and fact book. Total research data amounted to 134, of which 84 companies are doing income smoothing. Hypothesis testing is done by using logistic regression analysis with significance level (α) 5%. Data processing using IBM SPSS software version 22.00. The results show that profitability and leverage variables have a significant negative effect on the practice of income smoothing, while the gender variable CEO has a significant positive influence on the practice of income smoothing. Meanwhile, firm size variables, CEO education background and CEO education level have no influence on the practice of income smoothing.

scholarly journals PERAN PROFITABILITAS DAN LIKUIDITAS SERTA DIVIDEN PAYOUT RATIO TERHADAP RETURN SAHAM

Media Trend ◽  
2016 ◽  
Vol 11 (2) ◽  
pp. 131
Author(s):  
Riawan
Keyword(s):  
Regression Analysis ◽  
Stock Returns ◽  
Capital Market ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Sampling Technique ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Significance Level

This study was conducted to examine the influence of fundamental factors of profitability and liquidity on dividend policy (DPR). And furthermore the influence of profitability, liquidity and dividend policy (DPR) to return stock in companies incorporated in the Jakarta Islamic Index listed on the Indonesia Stock Exchange for the period 2010-2013. The sampling technique used in this research is purposive sampling with criteria : (1) It is listed in Indonesia Stock Exchange 2010-2013. (2) It is always seem annual financial statements for the period 2010-2013. (3) It is always pay dividends. The data required in this study were drawn from the Indonesian Capital Market Directory (ICMD) from 2010 to 2013 consisting of 20 companies. Multiple regression analysis of the data. Hypothesis test used the t-statistic at the 5% significance level. The results showed profitability and dividend policy (DPR) have a significant effect on stock returns. These results indicate that the performance of the fundamental factors of profitability and dividend payout on stock returns are used by investors to predict stock returns manufacturing companies listed in Indonesia Stock Exchange in 2010-2013.

scholarly journals UJI BEDA PENGARUH ARUS KAS OPERASI DAN TINGKAT HUTANG TERHADAP PERSISTENSI LABA PERUSAHAAN FOOD AND BAVERAGE DI BEI DAN BURSA EFEK FILIPINA

2021 ◽  
Vol 5 (1) ◽  
pp. 1-13
Author(s):  
Anida Zuhrotul Laili ◽  
Sugeng Hariadi
Keyword(s):  
Cash Flow ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
The Philippines ◽  
Earnings Persistence ◽  
Manufacturing Companies ◽  
Operating Cash Flow ◽  
Debt Levels

This study aims to analyze and obtain empirical evidence of the difference in the influence of operating cash flow and debt levels on earnings persistence in 2017-2019. The dependent variable of this study is earnings persistence, while the independent variable of this study consists of operating cash flow and debt levels. The population of this study is the food and beverage sub-sector manufacturing companies in the Indonesia Stock Exchange and the Philippines Stock Exchange. The sample selection was done by using purposive sampling technique and resulted 81 samples. The data analysis technique in this research is using descriptive statistical analysis, classical assumption test and hypothesis The classical assumption test includes normality test, multicollinearity test, heteroscedicity test and autocorrelation test. While the hypothesis test includes multiple linear regression analysis, partial test (t test) and difference test. The results of the hypothesis test show that the operating cash flow of companies on the IDX has a significant effect on earnings persistence, while the level of debt has no significant effect on earnings persistence. Companies in the Philippine Stock Exchange show that operating cash flow and debt levels have no significant effect on earnings persistence. Operating cash flow and debt levels show a negative effect on earnings persistence. In addition, the different test shows that there is a difference in the magnitude of the influence of operating cash flow and debt levels on earnings persistence in companies on the IDX and the Philippine Stock Exchange.       

Pengaruh keputusan investasi, keputusan pendanaan, dan kebijakan dividen terhadap nilai perusahaan yang terdaftar di Bursa Efek Indonesia

2019 ◽  
Vol 8 (2) ◽  
Author(s):  
Dina Patrisia ◽  
Muthia Roza Linda ◽  
Ursa Yulianti
Keyword(s):  
Dividend Policy ◽  
Stock Exchange ◽  
Investment Decision ◽  
Investment Decisions ◽  
Secondary Data ◽  
Sampling Technique ◽  
Total Sample ◽  
Manufacturing Companies ◽  
Positive Direction ◽  
Company Value

This study aims to analyze the effect of investment decisions, funding decisions, and dividend policy on the value of the company. This research is classified as causative research. The populations in this study are all Manufacturing companies listed on the Stock Exchange in 2012-2016. The sampling technique in this study is using purposive sampling technique with a total sample of 213 samples. The data used is secondary data. The data analysis method used is multiple regression. The results showed that investment decision variables affect the value of the company in a positive direction, funding decisions affect the value of the company in a negative direction, and dividend policy affects the value of the company with a positive direction on Manufacturing companies listed on the IDX. With this research, it is expected that researchers who can further conduct research related to factors that influence the value of the company whose impact is higher than what researchers have met. By using different proxy and data processing methods to produce more accurate data processingKeywords: Investment decisions; funding decisions; dividend policy; company value

PENGARUH EARNINGS PER SHARE, NET PROFIT MARGIN, DEBT TO EQUITY RATIO TERHADAP HARGA SAHAM

Equity ◽  
2015 ◽  
Vol 18 (1) ◽  
pp. 39
Author(s):  
Taufan Septiawan ◽  
Erna Hernawati
Keyword(s):  
Stock Price ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Sampling Technique ◽  
Profit Margin ◽  
Manufacturing Companies ◽  
Earnings Per Share ◽  
Net Profit ◽  
Equity Ratio ◽  
Positive Effect

This study was conducted to examine the effect of Earnings Per Share, Net Profit Margin, Debt to Equity Ratio toward Stock Price on manufacturing companies in Indonesia Stock Exchange during the years 2009-2012. The population consists of 36 companies and are used as a sample of 17  ompanies. Sampling technique using purposive sampling method. Data were tested by using multiple regression analysis and hypothesis test with 5% level of confidence. The research results that the variables Earnings Per Share (EPS) and Net Profit Margin (NPM) gives significantly positive effect on Stock Price. The other variables Debt to Equity Ratio is not significantly to Stock Price. We suggest for investors in Indonesia Stock Exchange that paying attention other factors that regards Stock Price because with those information they can make the best decision for their investments

scholarly journals Pengaruh Audit Tenure, Komite Audit Dan Audit Capacity Stress Terhadap Kualitas Audit

2019 ◽  
Vol 1 (2) ◽  
pp. 543-555
Author(s):  
Stephanie Yolanda ◽  
Fefri Indra Arza ◽  
Halmawati Halmawati
Keyword(s):  
Significant Influence ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Significance Level ◽  
Earnings Surprise ◽  
Data Collection Technique ◽  
Benchmark Approach

This study aims to determine the effect of the audit tenure, audit committee, and audit capacity stress on audit quality as measured by earnings surprise benchmark approach. The research used secondary data. The population was all manufacturing companies listed in Indonesia Stock Exchange in the period of 2015-2017. The data collection technique used is purposive sampling and 303 samples obtained data. The independent variables were audit tenure, audit committee, and audit capacity stress at the significance level of 5%.  This study using logistic regression analysis techniques. The result of the research showed that audit tenure had no significant influence on audit quality with a significance level that is equal to 0.145, audit committee had no significant influence on audit quality a significance level that is equal to 0.652, and audit capacity stress had no significant influence on audit quality a significance level that is equal to 0.522 of the manufacturing companies listed in Indonesia Stock Exchange

scholarly journals Intellectual Capital Food And Beverage Sub-Sector Manufacturing Companies And The Factors

2021 ◽  
Vol 2 (2) ◽  
pp. 432-442
Author(s):  
Dirvi Surya Abbas ◽  
Arry Eksandy
Keyword(s):  
Intellectual Capital ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Analysis Method ◽  
Time Period ◽  
Panel Data Regression ◽  
Data Regression ◽  
Food And Beverage

The Purpose of this study was to determine the effect of company age, leverage, and independent commissioners on intellectual capital in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (BEI). The research time period used is 3 years, namely the 2016-2018 period. The population of this study includes all food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2016-2018 period. The sampling technique was using purposive sampling technique. Based on the predetermined criteria, 17 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results showed that Leverage and Independent Commissioner had no influence on Intellectual Capital. However, the variable company age has an influence on intellectual capital.

scholarly journals PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL PEMODERASI

2019 ◽  
Vol 13 (2) ◽  
pp. 145
Author(s):  
Azalia Fasya
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Positive Influence ◽  
Manufacturing Companies ◽  
Corporate Social

<p><em>This study aims to measure and analyze corporate social responsibility and profitability of the value of manufacturing companies listed on the Indonesia Stock Exchange. Samples which are companies engaged in the Indonesia Stock Exchange (BEI) for the 2015-2017 period. The sampling technique used was purposive sampling method and obtained 55 companies. The data collected is secondary data with the documentation method through www.idx.com. Testing is done using multiple regression analysis. The analytical tool used to measure hypotheses is SPSS 24. The results of this study are (1) CSR that is positive for the value of the company. (2) Positive profitability towards the value of the company. (3) Profitability moderates the positive influence of CSR on firm value.</em></p>

ANALISIS PENGARUH KINERJA LINGKUNGAN DAN PENGUNGKAPAN SUSTAINABILITY REPORTING TERHADAP NILAI PERUSAHAAN

2020 ◽  
Vol 17 (2) ◽  
pp. 110
Author(s):  
Muhammad Farizal Gigih Putra Pratama ◽  
Indah Purnamawati ◽  
Yosefa Sayekti
Keyword(s):  
Environmental Performance ◽  
Firm Value ◽  
Quantitative Research ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sustainability Reporting ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Significance Level

This study aims to test and analyze environmental performance and sustainability reporting disclosures in manufacturing companies listed on the Indonesia Stock Exchange. This study also aims to determine the effect of environmental performance and sustainability reporting disclosure on firm value. This research uses quantitative research using purposive sampling method. The analytical method used is multiple linear regression with a significance level of 5%. This research was conducted by selecting research data in accordance with the criteria of a sample of 17 manufacturing companies. The data used are secondary data, namely data obtained indirectly from original sources but through internet intermediary media in the form of financial statements of manufacturing companies listed on the Indonesia Stock Exchange and references in the form of supporting books that relate to research. Keywords: Environmental Performance, Firm Value, Sustainability Reporting, Firm Value

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